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"The scientific evidence draws a clear picture: To limit global warming to 1.5 °C above pre-industrial levels, Green House Gas (GHG) emissions need to peak before 2025 and be reduced by 43 per cent by 2030, while net zero emissions need to be achieved globally in the early 2050s (Intergovernmental Panel on Climate Change (IPCC)). The international climate change legal framework is also clear. It requires all countries to adopt climate change mitigation measures in order to achieve the common objective of limiting the increase in global temperatures to "well below" 2°C but leaves each country free to choose the specific measures and policies to meet their individual emissions reduction targets. This report focuses on carbon pricing as one policy strand used to tackle global GHG emissions. It gives an overview of implemented and forthcoming domestic and cross-border carbon pricing mechanisms, as well as their implications for GHG emissions, international trade and development. It lays out the characteristics of various approaches, including the potential pitfalls and unintended economic and environmental side effects which need to be addressed for these approaches to work."--

Carbon offsetting. --- Carbon taxes. --- Greenhouse gas mitigation.

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This book explores tax and social policy and how they interact with each other. It covers key interactions, debates and challenges of tax and social policy and examines how analyses might be combined and policy options developed for effective delivery in both areas.

Social policy --- Taxation --- POLITICAL SCIENCE / Public Policy / Social Policy. --- Economic aspects. --- Social aspects. --- Taxes

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This Technical Assistance report identifies tax policy reform options to stop the drain on Lebanon’s tax revenue in the immediate and near terms and to move toward a more efficient, effective, and inclusive tax system in the medium term. Lebanon entered the economic crisis already with one of the world’s most skewed income and wealth distributions toward the affluent. Reversing the downward trend in tax revenue and improving the entire tax policy design are thus critical elements of the overall needed reforms for Lebanon to steer its way out of the crisis and modernize its economy. The analysis emphasizes the need for a holistic view of the tax system to guide reforms and balance the trade-offs, rather than a piecemeal approach with ad hoc uncoordinated measures—and for a strategic, sequenced approach to developing a rapid and powerful emergence from current difficulties. Excises are an efficient way to reduce pollution, generating marked environmental benefits and significant revenue, with a modest impact on prices. In line with international best practices, professionals should be taxed in the real profits’ regime and with the use of withholding taxes on payments to professionals for services.

Money and Monetary Policy --- International Economics --- Taxation --- Corporate Taxation --- Personal Finance -Taxation --- Monetary Policy --- International Agreements and Observance --- International Organizations --- Business Taxes and Subsidies --- Taxation, Subsidies, and Revenue: General --- Personal Income and Other Nonbusiness Taxes and Subsidies --- Monetary economics --- International institutions --- Public finance & taxation --- Excise taxes --- Corporate & business tax --- Monetary policy --- International organization --- Value-added tax --- Taxes --- Income tax systems --- Income and capital gains taxes --- Excises --- Corporate income tax --- International agencies --- Spendings tax --- Income tax --- Excise tax --- Corporations --- Tax incentives --- Lebanon

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This book examines the theoretical, methodological and practical aspects of the transformation of tax audit in the context of innovative development of the economy of the Republic of Kazakhstan. Throughout the chapters, the authors examine the basics of state tax audit, its institutional aspects, as well as global trends in the transformation of tax audit models in countries in transition to a modern innovative economy. Particular attention is paid to the systematic analysis of the effectiveness of tax audit and the identification of prospects for the development of state audit in the context of integration processes. A conceptual approach to the system of state tax audit based on innovative analysis tools is considered. The book is valuable read for researchers and practitioners in the field of public audit, students and teachers of economic universities.

Taxes --- Economic conditions. Economic development --- Developing countries: economic development problems --- Financial law --- Audit --- ontwikkelingssamenwerking --- fiscaal recht --- auditing --- financieel recht

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There is a growing policy trend that in addressing climate change, various trade measures must be implemented to enhance the sustainable practices of global stakeholders. As a response to level up the playing field of global trade partners in enhancing sustainability, the EU recently introduced the European Union (EU) Carbon Border Adjustment Mechanism (CBAM), which will impose a carbon price on certain imports, namely, electricity, aluminium, cement, iron and steel, and fertilizer, to the EU. The EU CBAM may, however, cause trade disputes among World Trade Organization (WTO) members.

EU and ASEAN trade relations are currently on an upswing trajectory, and there are therefore some risks involved in implementing the EU CBAM in the ASEAN region. At the same time, despite the perceived adverse effects, there is room for improvement in communicating EU CBAM implementation in ASEAN. The EU should introduce more calibrated approaches to implementing the EU CBAM in ASEAN, particularly considering the political and strategic risks, economic development and capacity, and climate ambitions of individual ASEAN countries.

Carbon taxes --- Climatic changes --- Government policy. --- Southeast Asia --- European Union countries --- Commerce --- POLITICAL SCIENCE / Public Policy / Environmental Policy.